Rider

Preliminary Statement of Factual and Procedural Background

We are here concerned with certain collateral issues raised in the context of a “validation action” brought by a consortium of interested persons (hereinafter, the Taxpayers) pursuant to section 863 of the Code of Civil Procedure to challenge the validity of a xh of 1 percent (0.5 percent) supplemental retail transaction and use tax imposed throughout the County of San Diego to finance the construction and operation of criminal detention and/or courthouse facilities in that county (hereinafter, the supplemental sales tax). The primary defendants in the action are the County of San Diego (hereinafter, the County) and the San Diego County Regional Justice Facility Financing Agency (hereinafter, the Agency).

This is the second time this case has come before us. During the initial phase of the instant litigation, we were called upon to determine the substantive merit of the Taxpayers’ contention that the supplemental sales tax was invalid as being violative of article XIII A, section 4 of the California Constitution. We concluded that the supplemental sales tax was valid and reversed the trial court in that regard.…